When a Job Is Completed, What Happens to the Cost

Multiple Choice

When a job is completed, what happens to the cost of the job?

A) It is removed from Work in Process and included in Cost of Goods Sold.
B) It is removed from Finished Goods and included in Cost of Goods Sold.
C) It is removed from Materials Inventory and included in Work in Process.
D) It is removed from Work in Process and included in Finished Goods.